Mandatory Disclosure of Employee Service Records in Private Schools under RTI Act: Mehjabin Kousar v. PIO Introduction The case of Mehjabin Kousar v. PIO adjudicated by the Central Information...
GST Liability in Contract Brewing: Surplus Profit of Brand Owners Classified as Supply of Services Introduction The case of United Breweries Limited (UBL) v. Authority for Advance Rulings, GST,...
Clarification on Section 153C of Income Tax Act: Assessment Period Post-Search Introduction In the landmark case of M/s. BNB Investment & Properties Ltd., Gurgaon v. DCIT, Faridabad, decided by the...
Determining Eligibility of Input Services for Cenvat Credit: A Commentary on Scope International Pvt. Ltd. v. Commissioner Of Central Excise Introduction The case of Scope International Pvt. Ltd. v....
GST Exemption for Services to Government-Affiliated Entities: Insights from IL & FS Education & Technology Services Ltd. Judgment Introduction The case of Il & Fs Education And Technology Services...
ACIT v. Late Shri Bholidas T. Patel: Reinforcement of Section 50C's Applicability Based on Incriminating Material Introduction The case ACIT, Central Circle-1(2), Ahmedabad v. Late Shri Bholidas T....
Clarifying the Scope of Section 263: Adequacy of Assessing Officer's Inquiry in Commissioner’s Revision 1. Introduction The case of Commissioner of Income Tax v. Kamal Galani adjudicated by the...
Establishing the Necessity of Incriminating Material for Additions under Section 153A: Insights from ACIT Circle 2(1), Gwalior v. M/s Gahoil Dal & Oil Mills Pvt. Ltd. Introduction The case of ACIT...
CESTAT Upholds Appellant's Right to Cenvat Credit Refund: Key Precedent on Input Service Nexus and Procedural Compliance Introduction The case of Ba Continuum India Pvt. Ltd. v. Commissioner Of...
ITA Validates Appeal: Jurisdiction under Section 153A Requires Incriminating Material Found During Search Introduction In the landmark case of Moon Beverages Ltd., New Delhi v. ACIT, Central...
Enforcement of Builder-Buyer Agreements and Limitation of Force Majeure: Insights from Sameer Dewan v. Unitech Limited Introduction The case of Sameer Dewan v. Unitech Limited adjudicated by the...
Ittina Properties Pvt. Ltd. v. Vidya Raghupathi: Establishing Standard Compensation for Delayed Possession 1. Introduction Ittina Properties Pvt. Ltd. v. Vidya Raghupathi is a landmark judgment...
APAT Reinforces Arm's Length Principle: Denies Aggregated TNMM for Discrete International Transactions in Knorr Bremse India v. ACIT Introduction The case of Knorr Bremse India Pvt. Ltd., Faridabad...
Non-Retrospective Applicability of Section 234E: Insights from State Bank of India v. CIT A, Gwalior Introduction The case of State Bank of India, Gwalior v. Commissioner of Income Tax (Appeals),...
M/s. Dharampal Satyapal Ltd. v. DCIT: Necessity of Incriminating Material for Section 153A Assessments Introduction The case of M/s. Dharampal Satyapal Ltd., Delhi v. DCIT, New Delhi was adjudicated...
Strict Enforcement of Construction Completion Timelines in Real Estate Contracts: NCDRC's Landmark Decision in Rana vs. Granite Gate Properties Introduction The case of Jagdish Chand Rana & Anr. vs....
Redefining Insider: SEBI v. Chintalapati Srinivasa Raju Case and Its Impact on Insider Trading Regulations Introduction The landmark judgment in Chintalapati Srinivasa Raju v. SEBI and connected...
Extension of CIRP Period in Quinn Logistics India Pvt. Ltd. v. Mack Soft Tech Pvt. Ltd. Introduction The case of Quinn Logistics India Pvt. Ltd. v. Mack Soft Tech Pvt. Ltd. deals with the...
Limitation of Additions on Unexplained Jewelry under CBDT Instruction No. 1916: Insights from Vibhu Aggarwal v. Deputy Commissioner of Income-tax Introduction The case of Vibhu Aggarwal v. Deputy...
GST Applicability on Construction Services to Government Entities: Insights from Jaipur Development Authority Ruling Introduction The case of Tata Projects Limited, In Re, adjudicated by the...